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Facts
The assessee filed an appeal against the ex-parte order passed by the CIT(A) for assessment year 2015-16. The CIT(A) had dismissed the appeal ex-parte as the assessee did not file submissions or evidence.
Held
The Tribunal noted that the assessee remained ex-parte before the CIT(A) and thus the CIT(A) confirmed the AO's action. The assessee's AR prayed for another chance to contest the case before the AO.
Key Issues
Whether the assessee should be given another opportunity to present their case before the AO when the CIT(A) passed an ex-parte order due to non-filing of submissions.
Sections Cited
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Income Tax Appellate Tribunal, JAIPUR BENCHES, ‘’SMC” JAIPUR
Before: Hon’ble SHRI SANDEEP GOSAINvk;dj vihy la-@ITA No. 294/JP/2024
ORDER PER: SANDEEP GOSAIN, JM This appeal filed by the assessee is directed against order of the ld. CIT(A) dated 07-02-2024, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2015-16 raising grounds of appeal at Form No. 36. 2.1 At the outset of the hearing, the Bench noted that the ld. CIT(A) passed an ex-parte order by dismissing the appeal of the assessee and the narration as mentioned therein are as under: